https://www.taxtmi.com/notifications?id=121052 The amendment adds rule 96A permitting exports without payment of integrated tax under a bond or Letter of Undertaking (FORM GST RFD-11), requiring pre-export bonds/LUTs, electronic transmission of invoice and customs confirmations, specified periods for export or receipt of foreign exchange after which tax and interest become payable, withdrawal and restoration procedures for export permission, and applicability to SEZ supplies; it also establishes formalised chapters and prescribed forms for inspection, seizure, provisional release on bond/bank guarantee, and comprehensive demand and recovery procedures including notices, auctions, attachments and instalment mechanisms. en-us Wed, 19 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121052 The amendment adds rule 96A permitting exports without payment of integrated tax under a bond or Letter of Undertaking (FORM GST RFD-11), requiring pre-export bonds/LUTs, electronic transmission of invoice and customs confirmations, specified periods for export or receipt of foreign exchange after which tax and interest become payable, withdrawal and restoration procedures for export permission, and applicability to SEZ supplies; it also establishes formalised chapters and prescribed forms for inspection, seizure, provisional release on bond/bank guarantee, and comprehensive demand and recovery procedures including notices, auctions, attachments and instalment mechanisms. Notifications GST - States Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121052